How is that not legally revenue? When I go to a restaurant and buy a $10 meal they record that as $10 in revenue. If they were to deduct the cost of the food from that and then report the reduced amount as revenue then that is what would be illegal.
Also that $40 is not a loss, it's an expense All businesses that sell products have the money they pay to the producer of said product as an expense. It would show $60 revenue, $40 expense & $20 profit for each 3rd party game sold.That's not accounting for other expenses of course, but that's the jist of how it would work.
Besides how else would their revenue be nearly ¥1.4T while their profit is ¥247.2B*. There's a ¥1.15T difference between those figures, if payments to 3rd party publishers for their games purchased through PSN doesn't count as part of that money then what on earth did they spend ¥1.15T on?
You don't know how Sony could spend 10.4 billion dollars?
R&D For a new console. The server costs, game studio development costs, wage bill, all the freaking advertising they do, the amount of money they spend to manufacture the 18 million PS4's they sold this year.It used to cost $381 in 2013 to make a PS4 lets say it costs $281 now that's 5 billion dollars already accounted for.
PS4 and PC gaming
AMD Ryzen 9 3900x
Zotac Nvidia RTX 2070 Super
32GB DDR4 Corsair Vengence Ram 3200 mhz
1TB Samsung Qvo SSD
Corsair Spec-Delta Case
Asus ROG B450-F Motherboard